Any tax advice in this written or electronic communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency. This written or electronic communications does not represent legal advice. Persons in need of a legal opinion should seek competent counsel.Steven Mercatante, Esq. specializes in tax topics. Steven is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He received his Juris Doctor from the Michigan State University College of Law, graduating with a Certificate of International Law. He is an active member of the State Bar of Michigan.